Ng\u00e0y 28\/03\/2019 Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2019\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 99\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Nh\u00e0 \u1edf. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 15\/05\/2019.
\nTheo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 30\/2019\/N\u0110-CP quy \u0111\u1ecbnh b\u1ed5 sung vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf c\u0169 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 \u1edf nh\u01b0 sau:
\n1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111ang th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng nh\u00e0 \u1edf, c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 v\u00e0 c\u00f3 t\u00ean trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 \u1edf n\u00e0y th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:
\nN\u1ebfu th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 th\u00ec x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ghi trong h\u1ee3p \u0111\u1ed3ng;
\nN\u1ebfu trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 \u1edf kh\u00f4ng ghi th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf th\u00ec x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u00f3;
\nN\u1ebfu thu\u1ed9c di\u1ec7n k\u00fd l\u1ea1i h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m n\u00eau t\u1ea1i h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft \u0111\u1ea7u ti\u00ean;
\nN\u1ebfu ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng nh\u00e0 \u1edf c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea nh\u00e0 \u1edf tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n thu\u00ea nh\u00e0 \u1edf; tr\u01b0\u1eddng h\u1ee3p khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 \u1edf m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 truy thu ti\u1ec1n thu\u00ea nh\u00e0 \u1edf (c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c truy thu ti\u1ec1n thu\u00ea nh\u00e0 \u1edf) th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m t\u00ednh truy thu ti\u1ec1n thu\u00ea nh\u00e0 \u1edf;
\nN\u1ebfu ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng nh\u00e0 \u1edf c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n ph\u00e2n ph\u1ed1i b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng) v\u00e0 c\u00f3 t\u00ean trong v\u0103n b\u1ea3n \u0111\u00f3 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ghi trong v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng; n\u1ebfu trong v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng kh\u00f4ng ghi th\u1eddi \u0111i\u1ec3m th\u00ec x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u00f3.
\n2. Tr\u01b0\u1eddng h\u1ee3p \u0111ang th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng nh\u00e0 \u1edf, kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 nh\u01b0ng c\u00f3 t\u00ean trong v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ghi trong v\u0103n b\u1ea3n \u0111\u00f3; n\u1ebfu trong v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng kh\u00f4ng ghi th\u1eddi \u0111i\u1ec3m th\u00ec x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ban h\u00e0nh v\u0103n b\u1ea3n n\u00e0y.
\n3. Tr\u01b0\u1eddng h\u1ee3p \u0111ang th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng nh\u00e0 \u1edf thu\u1ed9c di\u1ec7n nh\u1eadn chuy\u1ec3n quy\u1ec1n thu\u00ea nh\u00e0 \u1edf (c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf n\u00e0y nh\u01b0ng kh\u00f4ng c\u00f3 t\u00ean trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c trong v\u0103n b\u1ea3n \u0111\u00f3) th\u00ec th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi \u0111\u1ea7u ti\u00ean c\u00f3 t\u00ean trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf.
\nNh\u01b0 v\u1eady, vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf c\u0169 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc l\u00e0 y\u1ebfu t\u1ed1 c\u1ea7n thi\u1ebft l\u00e0m c\u0103n c\u1ee9, c\u01a1 s\u1edf ph\u00e1p l\u00fd cho ng\u01b0\u1eddi d\u00e2n c\u0169ng nh\u01b0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 28\/03\/2019 Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2019\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 99\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Nh\u00e0 \u1edf. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 15\/05\/2019. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 30\/2019\/N\u0110-CP quy \u0111\u1ecbnh b\u1ed5 sung vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng nh\u00e0 \u1edf c\u0169 thu\u1ed9c […]<\/p>\n","protected":false},"author":3,"featured_media":7242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/7246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=7246"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/7246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/7242"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=7246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=7246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=7246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}